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Frontiers of Japanese Management Control Systems -

Frontiers of Japanese Management Control Systems (eBook)

Theoretical Ideas and Empirical Evidence

Eri Yokota (Herausgeber)

eBook Download: PDF
2023 | 2023
IX, 167 Seiten
Springer Nature Singapore (Verlag)
978-981-19-9778-5 (ISBN)
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This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.

Dr.Yokota is a professor of Business and Commerce from 2005 and Dean of the Graduate School of Business and Commerce (2021 -2023), Keio University in Japan. She was in Musashi University from 1995 to 2004. She received Doctor degree from the Graduate School of Business Administration, Keio University. She is interested in research of management control systems, management accounting and organizational behavior. Her books include 'Management and Psychology of Flattened Organizations' (in Japanese, Keio University Press,1998)and 'Management control of Japanese Companies'(in Japanese,Chuo-Keizaisha,2022).


This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.
Erscheint lt. Verlag 10.4.2023
Reihe/Serie Translational Systems Sciences
Translational Systems Sciences
Zusatzinfo IX, 167 p. 1 illus.
Sprache englisch
Themenwelt Recht / Steuern Wirtschaftsrecht
Wirtschaft Betriebswirtschaft / Management Logistik / Produktion
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
Schlagworte Balanced Scorecard • Capital Budgeting • Customer Satisfaction Management • Japanese Companies • Management Control Systems • Performance Measurement
ISBN-10 981-19-9778-0 / 9811997780
ISBN-13 978-981-19-9778-5 / 9789811997785
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